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A taxpayer inquired whether they could apply the minimum allowances for an ascendant and disability, as well as the tax relief for an ascendant with a disability, when their mother with a disability resides in a nursing home. The DGT ruled that, provided the requirements for income, cohabitation (including institutionalisation) and employment activity are met, the taxpayer is entitled to apply them, prorating the amounts with their sister if both meet the conditions.
Cuestión planteada Si puede aplicarse en su declaración de IRPF, la parte que le corresponda por el mínimo por ascendiente, mínimo por discapacidad, y la deducción por ascendiente con discapacidad a cargo.
Para aplicar el mínimo por ascendientes, este debe ser mayor de 65 años o tener discapacidad, convivir al menos la mitad del periodo impositivo (incluyendo internamiento en centros especializados) y tener rentas anuales inferiores a 8.000 euros. El derecho al mínimo por discapacidad deriva de la aplicación del mínimo por ascendientes. La deducción por ascendiente con discapacidad requiere que el contribuyente realice actividad por cuenta propia o ajena, o perciba pensiones o prestaciones de la Seguridad Social. Si dos hermanos tienen derecho, los importes se prorratean por partes iguales.
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